Jordi de Juan, director of the Chair of Family Business at UIC Barcelona and lecturer at the Faculty of Law, has recently published his research entitled Reflexiones críticas en torno al límite conjunto de imposición renta/patrimonio: la necesaria determinación de un escudo fiscal de no confiscatoriedad (Critical reflections on the joint limit of income/wealth taxation: the necessary determination of a fiscal shield against confiscatory measures), in Crónica Tributaria, a journal with the highest level of academic indexing. This publication was carried out within the framework of the Faculty of Law research group GRE- Law, 2030 Agenda and Sustainable Recovery in Catalonia (RESCAT 2030).

In this publication, Dr de Juan presents an original argument within our tax system, suggesting that there should be a maximum tax limit tied to the constitutional prohibition against confiscation (the act of the state collecting taxes in such a way that it deprives a person of 100% of their property) “We should also note that there is currently an ongoing administrative litigation before the Spanish High Court, which is based on this study. This serves as a clear example of knowledge transfer with a significant economic impact," explains the lecturer.

The study begins with the analysis of the joint limit of income/equity taxation set by Article 31 of the Wealth Tax Act. “This limit is set at 60% of the taxable income base, although it may occasionally exceed this amount," states the researcher.

In his article, De Juan examines the prohibition of confiscation, reviewing case law of the Constitutional Court and, based on comparative law, systems such as those of France and Germany, while also making special reference to rulings from the European Court of Human Rights. 

Based on this, the expert concludes that Spain should adopt a system more in line with comparative law standards, "which are very different from our own, and generally set this limit at 50% of income." Furthermore, Dr De Juan links this to the need to protect the prohibition of confiscation enshrined in Article 31 of the Constitution.